Monthly Archive: February 2017

Following the controversy in the Contact Center sector over the items that should be included in vacation pay, on January 18, 2017, the Labor Chamber of the National Court gave judgment after analyzing the statute...

A recent ruling by the Directorate-General of Taxes (“DGT”) reopens the debate regarding the personal income tax treatment of listed investment funds, known as exchange trade funds (“ETF”) and the particular aspects that must...

Following the introduction into the Spanish legal system of criminal liability of legal persons in 2010, consideration was given to the importance of putting control mechanisms in place to ensure compliance with legislation in order to...

A few months ago we discussed the tax effects of the elimination of collar or ‘floor’ clauses from mortgage agreements and the refunds of the interest paid in excess under those clauses, which financial...

After 10 months with a caretaker Government in Spain and therefore a limitation of its most important powers (in particular, promoting legislative and political initiatives), a new legislature has now commenced in which we...

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